New Circular with clarifications on the EETHDE (Pol. 1244/1-12-2011)

The Ministry of Finance issued a new Circular (Pol. 1244/1-12-2011 in Greek) in which it clarifies certain issues regarding the imposition of the EETHDE (the special tax on real property on built surfaces with electricity connection). In this Circular the Ministry deals with issues such as:
- the corrections that need to be made because the EETHDE was miscalculated;
- the method of application of the lower rate provided for persons with disabilities and other groups of persons in need and the cases where the interruption of power supply is suspended;
- the time at which the order for the interruption of power supply is issued;
- the exemption from the EETHDE of buildings of industrial or similar use (including farming, cattle-breeding) as well as hotels, when the electricity bill that has been issued wrongly includes the EETHDE;
- payment of the EETHDE at the local tax authorities in case of leased buildings;
- directions regarding the re-connection of households in which the power supply was interrupted as a result of non-payment of the EETHDE;
- issues of payment of the EETHDE in installments;
- exemption of non-resident legal persons under the condition of reciprocity;
- various issues (e.g. definition of 'unemployed persons').